the accountancy rental earnings in respect of the lease, or

the normal rent from the lease,

a person is treated under paragraph 5 above as if he had been entitled to receive an amount of rent, and

the amount is in respect of rents on the profits or gains arising from which that person is chargeable to corporation tax under Schedule A,

amounts in respect of rents from the lease of the asset fell to be taken into account as trading receipts in computing the F2profits of a trade carried on by the person;

the asset were leased in the course of that trade; and

the charge to corporation tax under Schedule A were in respect of such annual profits or gains as are described in that Schedule arising from a trade.

were included among the permitted deductions, within the meaning of that section;

were a payment made in respect of the premises comprised in the lease; and

were a payment which became due, and was made, immediately before the end of the period of account mentioned in sub-paragraph (4) above.

a deduction has been made by virtue of sub-paragraph (4) above in respect of an amount, but

subsequently an amount (“the relevant credit”) is recovered or credited in respect of the amount in respect of which the deduction was made, and

the relevant credit would, on the suppositions in paragraphs (a) to (c) of sub-paragraph (4) above, be brought into account for tax purposes as a trading receipt for a period of account of the current lessor,

which arises to him, and

if rent arising to him from the lease is chargeable to corporation tax under Schedule A, to which he is entitled,

before the time at which the conditions in paragraph 3 above become satisfied as respects any particular lessor, a claim under section 41 of the Taxes Act 1988 in respect of an amount which he was entitled to receive in respect of any rents from the lease of the asset has been made, and

the claim is to any extent allowed,